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Section 26356 Section 153A56 Section 143(3)14 Section 12714 Limitation/Time-bar7 Revision u/s 2637

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

163 ITR 129 (Mad) e) CIT vs. Steller Investment Ltd. (1991) 59 Taxman 568, 569-70 (Del) f) CIT vs. J. P. GOEL (2001) 161 TAXMANN.COM 400 (CAL) Commissioner noticing order passed by the assessing officer prejudicial to the interests of Revenue since the assessing officer had not fully verified the facts – Commissioner noticing that there being a search

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove